Donations can be claimed under section 80 G also but there are some donations made to special institutions working for the development of the society or nation  and the employees who lives can be a donor for such cause and claim deduction as their contribution towards upliftment.

Eligibilty :

1. Only for individual assesse.
2. Income declared in return should not include any income from Business and profession in the gross total income. That means a salaried person can claim or only having income from other sources and house property income as source of income.
3. Donations made to following :

• Institution, university, college or scientific research association for Scientific Research.
• Institution, university, college for research in Social Science or Statistics ( Both should have approval from Government ).
• Association or institution for Rural Development program.
• Association or institution for conservation of Natural Resources.
• Rural Development fund of the Central Government.
• National Urban Poverty Eradication fund of the Central Government.
• PSU, local authority or any institution approved by the National Committee for Promotion of Social and Economic Welfare.
• Afforestation fund.
• For the schemes approved under 35 AC.

Limit

No limit on the amount of deduction as total donation made can be claimed unlike section 35 AC. Donation can be made in the form of cash, cheque or drafts but if by cash it should be lower than Rs.10000. To claim should get  Form 58A as proof on donation to claim deduction in return filed.

So any individual who is eligible can claim deduction if have made donation to any NGO like being human, CRY during a financial year even in cash during any event attended making taxable income lowered under this section and help such developmental cause for nation.